Revenue and Taxation Code § 30019
‹ § 30018§ 30101 ›Open in browserleginfo ↗30019.
“Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.
(Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.)